B.S. Accounting Courses

WGU offers degrees, not classes. As a competency-based online university, progress through your degree program is determined by demonstrating your competence through carefully designed assessments and completion of a professional portfolio, capstone, or both. As a student in this program, you will complete the courses listed below in order to graduate. These courses are required, though you may be able to clear some of these requirements through a course-by-course transcript analysis. (Learn more about transferring credits.) Each course contains a study guide and recommended learning resources for you to use. Your assigned mentor will help guide you through this process.

For ease of understanding, WGU has assigned competency units to each of its courses as indicated below. A competency unit is equivalent to a semester credit hour of learning. WGU terms are six months in length. During a typical term, students will be expected to complete at least 12 to 13 competency units. Grades are assigned on a Pass/Not Pass basis; a “Pass” at WGU is equivalent to a letter grade of “B" or better.

Speak to an Enrollment Counselor for more information about these courses.

CourseCompetency Units
Organizational Behavior and Leadership3
English Composition I3
Foundations of College Mathematics3
Principles of Management4
English Composition II3
Elements of Effective Communication3
Ethical Situations in Business3
Spreadsheets3
Information Systems Management3
College Algebra4
Introduction to Humanities3
Introduction to Probability and Statistics3
Principles of Accounting4
Integrated Natural Science4
Integrated Natural Science Applications4
Accounting II3
Business Research and Writing2
Fundamentals of Marketing and Business Communication6
Microeconomics3
Macroeconomics3
Global Business3
Quantitative Analysis for Business6
Managerial Accounting3
Project Management6
Finance3
Intermediate Accounting I3
Intermediate Accounting II3
Taxation I3
Taxation II3
Cost and Managerial Accounting3
Accounting Information Systems3
Legal Issues for Business Organizations3
Business Law for Accountants3
Auditing3
Accounting Capstone5